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of <h1>Rajasthan GST Amendment 2018: Changes to Rule 96 Sub-rule (10) Affecting Integrated Tax Refunds on Exports.</h1> The Rajasthan Goods and Services Tax (Eleventh Amendment) Rules, 2018, issued by the Government of Rajasthan, amend the Rajasthan Goods and Services Tax Rules, 2017. Effective retroactively from October 23, 2017, the amendment modifies sub-rule (10) of rule 96. It specifies that individuals claiming a refund of integrated tax on exports must not have received supplies where the supplier benefited from specific departmental notifications issued on various dates in October 2017. The amendment seeks to ensure compliance with these conditions for tax refund eligibility.
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